Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of February 22, 2016 No. 46

About approval of the Regulations on payment procedure of single social payment in the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan the citizens of the Republic of Uzbekistan working abroad, and separate categories of persons which working hours do not give in to accounting, and also accounting treatment for their working life and the size of the earnings accepted for calculation of pension

(as amended on 23-06-2021)

According to article 311 of the Tax Code of the Republic of Uzbekistan and for the purpose of further enhancement of the pension legislation by means of creation of the single payment mechanism of insurance premiums by persons working abroad and separate categories of persons which working hours do not give in to accounting the Cabinet of Ministers decides:

1. Approve Regulations on payment procedure of single social payment in the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan as the citizens of the Republic of Uzbekistan working abroad, and separate categories of persons which working hours do not give in to accounting, and also accounting treatment for their working life and the size of the earnings accepted for calculation of pension according to appendix No. 1.

2. To the Ministry of Labour and Social Protection of the population of the Republic of Uzbekistan to make the changes and additions in accordance with the established procedure in the Instruction about procedure for maintaining service records providing rules of filling of service records of the citizens of the Republic of Uzbekistan working abroad to two-month time and separate categories of persons which working hours do not give in to accounting.

3. Make changes to some decisions of the Government of the Republic of Uzbekistan according to appendix No. 2.

4. Recognize invalid some decisions of the Government of the Republic of Uzbekistan according to appendix No. 3.

5. To the Ministry of Finance of the Republic of Uzbekistan together with the interested ministries and departments to bring departmental regulatory legal acts into accord with this resolution in a month.

6. To impose control of execution of this resolution on the First Deputy Prime Minister - the Minister of Finance of the Republic of Uzbekistan R. S. Azimov.

Prime Minister of the Republic of Uzbekistan

Shavkat Mirziyoev

Appendix No. 1

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of February 22, 2016 No. 46

Regulations on payment procedure of single social payment in the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan the citizens of the Republic of Uzbekistan working abroad, and separate categories of persons which working hours do not give in to accounting, and also accounting treatment for their working life and the size of the earnings accepted for calculation of pension

I. General provisions

1. This Provision according to the Tax code of the Republic of Uzbekistan and the Law of the Republic of Uzbekistan "About the state provision of pensions of citizens" (further - the Law) determines payment procedure of single social payment in the off-budget Pension fund under the Ministry of Finance of the Republic of Uzbekistan (further - the Pension fund) the citizens of the Republic of Uzbekistan working abroad, and separate categories of persons which working hours do not give in to accounting, and also accounting treatment for the insurance premiums paid by them in the Pension fund, their length of service and the size of the earnings accepted for calculation of pension.

2. In this Provision the following basic concepts are used:

person working abroad on hiring - the citizen of the Republic of Uzbekistan working abroad on hiring on the basis of the employment contract and also the citizen of the Republic of Uzbekistan working in trading houses, representations (including without formation of legal entity), the organizations created (opened) in foreign states state bodies and other organizations of the Republic of Uzbekistan;

the worker gaining income from the employer who is not the tax agent - the citizen of the Republic of Uzbekistan, the foreign citizen or the stateless person working in diplomatic representation (embassy or mission), consular establishment (consulate general, consulate, vice-consulate or the consular agency) of foreign state or representative office of the international (intergovernmental) organizations in the Republic of Uzbekistan to which according to the legislation and international treaties of the Republic of Uzbekistan the obligation on charge and deduction of insurance premiums in the Pension fund is not assigned who are constantly living in the Republic of Uzbekistan;

the individual entrepreneur - the physical person performing business activity without formation of legal entity, independently based on the property belonging to it on the property right or owing to other corporeal right allowing ownership and (or) use of property, and also the subject of family entrepreneurship;

the family member performing activities in the form of family entrepreneurship without formation of legal entity (further - the member of the family of the subject of family entrepreneurship) - the spouse (spouse), the children and grandsons, parents, other relatives who reached working-age (the spouse of children and grandsons, blood both stepbrothers and sisters, their spouses and children, uncles and aunts), specified in the certificate on state registration of the individual entrepreneur (the subject of family entrepreneurship);

the member of Dehkan economy - the heads of the family, his spouse (spouse), children, including the adopted (adopted), adopted children, parents, other relatives who reached working-age jointly living and conducting Dehkan economy.

3. Person working abroad on hiring, the worker gaining income from the employer who is not the tax agent and also the member of Dehkan economy (except the head of Dehkan economy) pay single social payment to the Pension fund on voluntary basis.

The individual entrepreneur and the head of Dehkan economy pay single social payment to the Pension fund without fail.

The obligation of members of the family of the subject of family entrepreneurship on payment of single social payment in the Pension fund is assigned to the family member registered as the individual entrepreneur acting on behalf of the subject of family entrepreneurship.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.